25 Procedure for regulations specifying tax bands and tax rates

25  Procedure for regulations specifying tax bands and tax rates

(1)     A statutory instrument containing—

(a)     the first regulations made under section 24(1),

(b)     the first regulations made under paragraph 27(4) of Schedule 6 (tax bands and rates: rent element of residential leases), or

(c)     the first regulations made under paragraph 28(1) of that Schedule (tax bands and rates: rent element of non-residential and mixed

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